A taxpayer registered under GST whose aggregate turnover during the financial year exceeds Rs.5 crore is required to get his accounts audited by a Chartered Accountant or a Cost Accountant. He shall furnish a copy of audited annual accounts along with Form GSTR-9C.
GSTR-9C must be prepared by a certified Chartered Accountant or Cost Accountant. However, it must be filed by a taxpayer through a facilitation centre.
- Prerequisites for using the offline tool for GSTR-9C
- Steps to download and open the offline tool for GSTR-9C
- Steps to prepare GSTR-9C using the offline tool
- How to download the filed form GSTR-9 for preparing Form GSTR-9C?
- How to download form GSTR-9C tables derived from Form GSTR-9?
- How to generate the JSON file for upload and affix the DSC?
- How to upload the generated JSON file of GSTR-9C?
- How to initiate the filing of Form GSTR-9C?
- FAQs
1. Prerequisites for using the offline tool for GSTR-9C
A taxpayer is required to use:
- Windows 7 and above
- MsExcel 2007 and above
2. Steps to download and open the offline tool for GSTR-9C
Step 1: Visit the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR-9C Offline Tool.
Step 3: Click the download link on the GSTR-9C offline utility page.
Step 4: A confirmation message will pop-up. Click on ‘Proceed’.
Step 5: The GSTR-9C offline utility will be downloaded in a zip file. Extract the files from the zipped folder to get GSTR_9c_Offline_Utility in excel. Right-click and then click open.
Along with the utility, there will be following files as well:
- Readme: It has installation instructions and prerequisites before installation. Read these instructions before installation.
- Wsweb HTML file: The offline utility and this HTML file should be in the same folder to generate JSON.
Step 6: Click ‘Enable editing’ on the GSTR-9C offline utility.
Step 7: Click on ‘Enable content’.
Step 8: Go to the ‘Read me’ tab and read the introduction and help instructions.
Step 9: Go to the home tab and fill the basic instructions:
- Enter the GSTIN
- Choose the financial year
- Enter the legal name, trade name and the name of the Act
- Choose yes or no for the question ‘Is the person preparing the reconciliation statement and the person conducting the audit same?’
If yes: Part B (ii) tab is removed from the offline utility
If no: Part B (i) tab is removed from the offline utility
Step 10: Proceed to file Part A or Part B on the basis of your selection. If you save the data and close the utility, a pop-up message will come ‘Open saved version?’. Select yes to save the data otherwise one needs to fill the data again from scratch.
3. Steps to prepare GSTR-9C using the offline tool
An auditor needs to fill the details in Part A or Part B on the basis of earlier selection.
Part A:
- Pt II Reconciliation of turnover as declared in audited financial statements and Form GSTR-9C: Update the details in the below tables:
- PT II(5)- Reconciliation of gross turnover
- PT II(6)-Update reasons for the unreconciled difference in annual gross turnover
- PT II(7)- Reconciliation of taxable turnover
- PT II(8)- Reasons for unreconciled difference in taxable turnover
- Pt III Reconciliation of taxes paid: Update the details in the below tables:
- PT III(9)- Reconciliation of rate-wise liability and the amount payable thereon
- PT III(10)- Reasons for unreconciled payment of tax
- PT III(11)-Additional amount payable but not yet paid
- Pt IV Reconciliation of Input tax credit (ITC)
- PT IV(12)- Reconciliation of net ITC
- PT IV(13)- Reasons for unreconciled difference in ITC
- PT IV(14)- Reconciliation of ITC as declared in GSTR-9 with ITC availed on expenses as per audited financial statements or books of accounts
- PT IV(15)- Reasons for unreconciled difference in ITC
- PT IV(16)- Tax payable on the unreconciled difference in ITC
Part B:
- Part B(i): Reconciliation statement is prepared by the same person who has conducted the audit.
- Part B(ii): Reconciliation statement is prepared by the person other than the one who has conducted the audit.
PT II(5)- Reconciliation of gross turnover
1. Go to PT II (5) tab and enter the details in the amount column for the below tables:
- 5A Turnover details as per audited financial statements for the state/UT
- 5B/5H Unbilled revenue at the beginning/end of the financial year
- 5C/5I Unadjusted advances at the end/beginning of the financial year
- 5D Deemed Supply as per schedule I
- 5E Credit Notes reflecting in GSTR-9 but issued after the end of the financial year
- 5F Trade Discounts as per audited annual financial statement but are not eligible under GST.
- 5G Turnover from April 2017 to June 2017
- 5J Credit notes as per the audited annual financial statement but are not eligible under GST
- 5K Adjustments due to the supply of goods by SEZ units to DTA units
- 5L Turnover for the period under composition scheme
- 5M, 5N, 5O Adjustments in turnover as per section 15, foreign exchange fluctuations, reasons not listed above respectively
- 5P Annual turnover after adjustments as above
- 5Q Turnover as declared in form GSTR-9
- 5R Unreconciled turnover which is a difference of Q & P above.
2. After updating all the required details, click on the ‘Validate sheet’ button.
- In case of successful validation: A pop-up message will come stating ‘Sheet successfully validated’. Click ok to proceed updating details in other tabs of the worksheet.
- In case of unsuccessful validation: A pop-up message will be displayed stating that there are validation errors in the sheet. The errors will be highlighted in red along with a description of the error.
Correct the errors and again click on the ‘Validate sheet’ button again.
PT II(6)-Update reasons for the unreconciled difference in annual gross turnover
1. Go to the PT II (6) tab and enter reasons for the reconciled difference in annual gross turnover in the Reason Number 1 text field.
2. To add more reasons, click on ‘Add’.
3. Then, click on the ‘Validate sheet’ button. Correct the errors, if any.
PT II(7)- Reconciliation of taxable turnover
1. Go to tab Pt II(7) and enter details in the amount column for the tables mentioned below:
- 7A Annual turnover after making adjustments
- 7B Enter the value of exempted, nil rated, non-GST supplies, no-supply turnover
- 7C Enter zero-rated supplies without payment of tax
- 7D Update the details of supplies on which tax is to be paid by the recipient on the reverse charge basis
- 7E Update the taxable turnover as per adjustments made above (A-B-C-D)
- 7F Enter the taxable turnover as per form GSTR-9
- 7G Unreconciled taxable turnover (F-E)
2. After updating all the required details, click on the ‘Validate sheet’ button and correct errors if any.
PT II(8)- Reasons for unreconciled difference in taxable turnover
Go to tab Pt II(8) and follow the same steps as mentioned under Pt II(6).
PT III(9)- Reconciliation of rate-wise liability and the amount payable thereon
1. Go to tab Pt III(9) and enter the details in the taxable value and tax payable column for the below-mentioned tables:
- 9A to 9O Update details of tax rates, interest, penalty, late fee and others
- 9P Enter the total amount to be paid
- 9Q Update the total amount paid as per Form GSTR-9
- 9R Total unreconciled payment of the amount
2. After updating all the details, click on the ‘Validate sheet’ button and correct errors if any.
PT III(10)- Reasons for unreconciled payment of tax
Go to tab Pt II(10) and follow the same steps as mentioned under Pt II(6).
PT III(11)-Additional amount payable but not yet paid
1. Go to tab Pt III(11) and enter the details in the taxable value and tax to be paid through cash columns.
2. After updating all the details, click on the ‘Validate sheet’ button and correct errors if any.
PT IV(12)- Reconciliation of net ITC
1. Go to tab Pt IV(12) and enter the details in the amount column for the tables-mentioned below:
- 12A Enter the ITC availed amount as per audited financial statements for the state/UT
- 12B Enter the amount of ITC booked in earlier financial years but claimed in the current year
- 12C Enter the amount of ITC booked in the current financial year but will be claimed in subsequent financial years
- 12D Enter the amount of ITC availed as per audited financials
- 12E Enter the amount of ITC claimed as per form GSTR-9
- 12F Update the reasons for unreconciled ITC
2. After updating all the required details, click on the ‘Validate sheet’ button and correct errors if any
PT IV(13)- Reasons for unreconciled difference in ITC
Go to tab Pt IV(13) and follow the same steps as mentioned under Pt II(6).
PT IV(14)- Reconciliation of ITC as declared in GSTR-9 with ITC availed on expenses as per audited financial statements or books of accounts
1. Go to tab Pt IV(14) and enter the details in the value, amount of total ITC and amount of eligible ITC availed columns of the below-mentioned tables:
- 14A to 14Q Enter the details of various expense sub-heads under these tables
- 14R Update the total amount of eligible ITC availed
- 14S Update the details of ITC claimed in GSTR-9
- 14T Update the reasons for unreconciled ITC
2. After updating all the required details, click on the ‘Validate sheet’ button and correct errors if any.
PT IV(15)- Reasons for unreconciled difference in ITC
Go to tab Pt IV(15) and follow the same steps as mentioned under Pt II(6).
PT IV(16)- Tax payable on the unreconciled difference in ITC
1. Go to tab Pt IV(16) and enter the details in the amount payable column.
Pt V Auditor’s recommendation on additional liability due to non-reconciliation
1. Go to tab Pt V and enter the details in the value, tax to be paid through cash columns. Then, enter verification details.
Note: In the ‘PAN details for digital signature’ field, you need to ensure that you have entered the same PAN with which your DSC is registered. Otherwise, you will not be able to e-sign using your DSC while generating the JSON file.
2. After updating all the details, click on the ‘Validate sheet’ button and correct errors if any.
Part B
Part B(i): Reconciliation statement is prepared by the same person who has conducted the audit.
1. Go to Part B(i) tab and enter the certification details. Make sure to update mandatory details marked with a red asterisk.
2. After updating all the required details, click on the ‘Validate sheet’ button and correct errors if any.
3. Then go to the home tab and click on the ‘Generate preview draft of GSTR-9C in PDF format’.
Part B(ii): Reconciliation statement is prepared by the person other than the one who has conducted the audit.
1. Go to Part B(ii) tab and enter the certification details. Make sure to update mandatory details marked with a red asterisk.
2. After updating all the details, click on the ‘Validate sheet’ button and correct errors if any.
3. Then go to the home tab and click on the ‘Generate preview draft of GSTR-9C in PDF format’.
4. How to download the filed form GSTR-9 for preparing Form GSTR-9C?
Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Annual Return
Step 3: Select the financial year and then click ‘Search’ on the ‘File Annual Returns’ page.
Step 4: Click on ‘Download GSTR-9’ button in the GSTR-9 tile.
Step 5: The offline download for GSTR-9 page will be displayed. Download the filed GSTR-9 data using the below-displayed buttons.
5. How to download form GSTR-9C tables derived from Form GSTR-9?
Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Annual Return
Step 3: Select the financial year and then click ‘Search’ on the ‘File Annual Returns’ page.
Step 4: For downloading data related to GSTR-9C, click the ‘Initiate filing in GSTR-9C’ tile.
Step 5: GSTR-9C page will be displayed. Click on the ‘Download GSTR-9C TABLES DERIVED FROM GSTR-9(PDF)’ button.
The system generated PDF will get downloaded.
6. How to generate the JSON file for upload and affix the DSC?
(Note: Before you proceed with generation the JSON file,
a) Ensure you have installed emSigner in your system.
b) Ensure that in the ‘PT V’ tab of your Worksheet, you have entered the same PAN with which you had registered your DSC. Otherwise, you will not be able to e-sign using your DSC while generating the JSON file.)
1. Go to the home tab, and click on the ‘Generate JSON file to upload GSTR-9C details on GST portal’ button.
A ‘Save As’ dialogue box opens.
Click on the ‘Save’ button.
Note: Please ensure that the HTML file name ‘wsweb’ and ‘GSTR_9C_Offline_Utility’ should be in the same folder to generate the JSON file.
2. A pop-up message will be displayed. Click on ‘Allow blocked content’ of ActiveX pop-up in IE.
3. Click the ‘Initiate signing’ button.
4. A ‘Ready to sign’ pop-up will be displayed. Click on the ‘Ok’ button.
5. Click the ‘Open Emsigner’ button. An Emsigner popup will be displayed. Select the Certificate and sign.
6. A success message pop-up will get displayed mentioning that the signing of the JSON file is now complete.
7. Click on ‘OK’. A popup message will appear, which mentions that the signed JSON file has been generated, and saved at the specified location, and is now ready for upload.
8. Click the ‘OK’ button to close the popup. You can send this signed JSON file to the taxpayer for uploading.
7. How to upload the generated JSON file of GSTR-9C?
An auditor should send the signed JSON file to the taxpayer for upload. A taxpayer has to follow these steps:
Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Annual Return
Step 3: Select the financial year and then click ‘Search’ on the ‘File Annual Returns’ page. The GSTR-9C tile will be displayed. Click on ‘Prepare offline’.
Step 4: Click choose the file on the upload section on the offline upload page of GSTR-9C.
Browse the JSON file to be uploaded and click open. On successful upload, a confirmation message will be displayed that the JSON is successfully uploaded.
8. How to initiate the filing of Form GSTR-9C?
1. Log in to the GST portal.
2. Navigate to Services > Returns > Annual Return.
3. Select the financial year and then click on ‘Search’ on the ‘File Annual Returns’ page.
4. File annual returns page will be displayed. Click on the ‘Initiate filing’ button.
5. On clicking initiate filing, the below page will be displayed.
- Click on DRC-03 hyperlink to make payment of additional liability as recommended by the auditor.
- Under the uploads link, choose the balance sheet, profit and loss account/statement of income and expenditure for upload.
- Click ‘Save’. This will enable the ‘Proceed to file’ button.
- Click on the ‘Preview draft GSTR-9C’ button to preview the file before upload.
- After careful verification of draft GSTR-9C, click on the ‘Proceed to file’ button.
- Select the declaration checkbox and authorised signatory from the drop-down list. Then click on the ‘File GSTR-9C’ button.
- A warning message will popup. Click on ‘Yes’ to proceed.
- File with either DSC or EVC.
- A message will be displayed in green reporting successful filing along with ARN. Also, the status on the GSTR-9C page will be displayed as ‘Filed’.
9. FAQs
- Can a taxpayer file Form GSTR-9C if he has not filed his annual return?
No, the form GSTR-9C can be filed only after filing GSTR-9.
- Is login to the GST portal required for downloading GSTR-9C offline utility?
No, it can be downloaded from the link below, without logging in to the GST portal.
https://www.gst.gov.in/download/gstr9c
- Which fields will be pre-filled in Form GSTR-9C tables derived from Form GSTR-9?
The following tables in Form GSTR-9C will be pre-filled:
- Turnover as declared in GSTR-9
- Taxable turnover as declared in GSTR-9
- Total amount of tax paid as per GSTR-9
- ITC claimed in GSTR-9
- Can a taxpayer send the system generated filed Form GSTR-9 and Form GSTR-9C tables derived from GSTR-9 to the auditor from the GST portal?
No, the PDFs cannot be sent through the portal. However, the same can be sent offline (via USB/hard copy) or via email.
- Is login to the GST portal required for uploading the generated JSON file using GSTR-9C offline utility?
Yes, log in to the GST portal is required for upload of generated JSON.